The purchase of the land changes the makeup of the assets, but it does not change the total asset 购买土地改变资产的构成，但它不改变总资产。 balances 余额 account payable purchase on account 赊购 应付帐款 account receivable 应收帐款 利息收入

Ratio of Liabilities to Owner’s Equity （Stockholders’s Equity） The rights of creditors to a business’s assets take precedence over the rights of the owners or stockholders. 企业资产债权人权益优先于所有者或股东权益。 pay its obligations to creditors 支付其债权人的义务 debtor 债务人 invoice 发票